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Course AIM6202 Managerial Accounting

Professor Dr. Mark E. Vargus


Term Spring 2007
Meetings EMBA - Friday/Saturday

Professor’s Contact Information

Office Phone 972-883-4772


Office Location SOM 4.422
Email Address vargus@utdallas.edu
Office Hours By appointment
General Course Information

The course has no formal pre-requisites and no special skills are necessary. The
Pre-requisites, Co- quantitative aspects of the course will require only elementary computational
requisites, & other skills; however a calculator will be required. The projects will require
restrictions elementary statistics already discussed in your required statistics class.

The objective of this course is to familiarize students with the ways in which
accounting information can be used to formulate and implement strategic
managerial decisions in a business environment. The main focus is on the use of
accounting information, this is not a course on "cost accounting". Cost
accounting often involves the detailed study of accounting procedures to prepare
accounting reports, often with little orientation toward how the information can
be applied by managers in practice. In keeping with traditional management
Course Description
accounting philosophy, the course is divided into two components: product
costing and management control.
The first section of the course is an introduction to product costing in
competitive environments. The latter half of the course examines management
control, specifically incentive compensation. The case materials are
supplemented with projects based on actual company data.

1. To understand the fundamental tools of managerial accounting


2. To gain proficiency in applying these principles and tools to a variety of
decision contexts
3. To understand the impact of managerial accounting information on human
Learning Outcomes
behavior and organizations
4. To gain knowledge on the influence of international aspects of managerial
decision making.

Required Texts & Coursepack of Selected Cases.


Materials
A. Assignments & Academic Calendar

Course Schedule
Class # Topic Class Assignment
#1
Introduction Case: Bridgeton Industries
June
1
Project 1 Distributed – “Cost Behavior”

Product Costing Case: Seligram ETO


#2
June
2 Discuss Project 1

Project 2 Distributed – “Cost Estimation”

#3
Activity Based Costing Case: Destin Brass
June
16
Discuss Project 2

#4
June Activity Based Costing Service Industries Case: Allied Stationary
29
Topic Class Assignment

Accounting Control Systems


#5
June
30 Project 3 Distributed – “Responsibility Centers”

Costing Intercompany Transactions Case: Siemens Electric (B) Case


#6
July
14
Discuss Project 3

Project 4 Distributed – Executive Pay and Incentives

Discuss Project 4
#7
July
27
FINAL EXAM

B. Determination of Course Grades

Your overall score in the course will be computed using the following weights:
Four Projects ..... 40 %
Final Exam ..... 60 %
TOTAL 100 %
C. Projects

All projects are meant to be group projects. Projects are to be turned in on the assigned date – late
projects will not be accepted. One project write-up is to be turned in for each group, with the names of
each group member listed on the cover page. Students should retain a copy of the write-up for use in the
discussion.

Project grades will be determined based on the completeness of the answers to the questions posed in the
project description. There are no specific formatting requirements except that the ordering of the report
should be coherent and follow the logical progression of the projects hierarchy.

D. EXAM Procedures and Policies

1. All exams will be in-class, open-notes exams. “Open-notes” means that you may utilize any
handwritten notes taken in class as well as out of class materials (such as homework problems) and any
handouts from class. The use of the text or any photocopied materials (including notes and study guides)
will not be permitted on exams.

2. You are not permitted to use any electronic communications devices during the exam. This explicitly
includes cell phones and pagers. You are not permitted to use a portable computer on the exam.

3. All students are required to present proof of identification at the time of the exams and quizzes.
Acceptable documentation must be a picture identification such as official UTD Comet Card, Passport, or
State approved drivers license.

Missed Exams:
5a. To receive a passing grade in the course, students MUST take all exams and quizzes.

5b. Students missing an exam should contact me prior to the scheduled exam time (unless an emergency
situation arises which makes it impossible). Students with anticipated absences should contact me prior
to the absence. Failure to take the make-up exam at the agreed time and place will result in a grade of
zero.

Disposition of Exams
6. As per school policy, exams will be retained for one year and then destroyed.

E. Use of Computers and Recording Devices

Audio or videotaping of class lectures is prohibited. Students may use


laptops to record their notes, however, the computer must be silent with speakers muted. Students failing
to follow these rules will be asked to leave the classroom. Under no circumstances will students be
allowed to use their computers on exams. Students may print one copy of their notes for their exclusive
use on the exam if they desire, but they are prohibited from distributing their notes.
F. Administrative and other Course Policies

The University of Texas System and The University of Texas at Dallas have rules and
regulations for the orderly and efficient conduct of their business. It is the
responsibility of each student and each student organization to be knowledgeable
about the rules and regulations which govern student conduct and activities. General
information on student conduct and discipline is contained in the UTD publication, A
to Z Guide, which is provided to all registered students each academic year.

The University of Texas at Dallas administers student discipline within the


procedures of recognized and established due process. Procedures are defined and
described in the Rules and Regulations, Board of Regents, The University of Texas
Student Conduct and System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and
Discipline Activities of the university’s Handbook of Operating Procedures. Copies of these
rules and regulations are available to students in the Office of the Dean of Students,
where staff members are available to assist students in interpreting the rules and
regulations (SU 1.602, 972/883-6391).

A student at the university neither loses the rights nor escapes the responsibilities of
citizenship. He or she is expected to obey federal, state, and local laws as well as the
Regents’ Rules, university regulations, and administrative rules. Students are subject
to discipline for violating the standards of conduct whether such conduct takes place
on or off campus, or whether civil or criminal penalties are also imposed for such
conduct.

The faculty expects from its students a high level of responsibility and academic
honesty. Because the value of an academic degree depends upon the absolute
integrity of the work done by the student for that degree, it is imperative that a student
demonstrate a high standard of individual honor in his or her scholastic work.

Scholastic dishonesty includes, but is not limited to, statements, acts or omissions
related to applications for enrollment or the award of a degree, and/or the submission
as one’s own work or material that is not one’s own. As a general rule, scholastic
Academic Integrity
dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or
falsifying academic records. Students suspected of academic dishonesty are subject
to disciplinary proceedings.

Plagiarism, especially from the web, from portions of papers for other classes, and
from any other source is unacceptable and will be dealt with under the university’s
policy on plagiarism (see general catalog for details). This course will use the
resources of turnitin.com, which searches the web for possible plagiarism and is over
90% effective.

The University of Texas at Dallas recognizes the value and efficiency of


communication between faculty/staff and students through electronic mail. At the
same time, email raises some issues concerning security and the identity of each
individual in an email exchange. The university encourages all official student email
correspondence be sent only to a student’s U.T. Dallas email address and that faculty
Email Use and staff consider email from students official only if it originates from a UTD
student account. This allows the university to maintain a high degree of confidence in
the identity of all individual corresponding and the security of the transmitted
information. UTD furnishes each student with a free email account that is to be used
in all communication with university personnel. The Department of Information
Resources at U.T. Dallas provides a method for students to have their U.T. Dallas
mail forwarded to other accounts.
The administration of this institution has set deadlines for withdrawal of any college-
level courses. These dates and times are published in that semester's course catalog.
Withdrawal from Administration procedures must be followed. It is the student's responsibility to
Class handle withdrawal requirements from any class. In other words, I cannot drop or
withdraw any student. You must do the proper paperwork to ensure that you will not
receive a final grade of "F" in a course if you choose not to attend the class once you
are enrolled.

Procedures for student grievances are found in Title V, Rules on Student Services and
Activities, of the university’s Handbook of Operating Procedures.

In attempting to resolve any student grievance regarding grades, evaluations, or other


fulfillments of academic responsibility, it is the obligation of the student first to make
a serious effort to resolve the matter with the instructor, supervisor, administrator, or
committee with whom the grievance originates (hereafter called “the respondent”).
Individual faculty members retain primary responsibility for assigning grades and
evaluations. If the matter cannot be resolved at that level, the grievance must be
Student Grievance
submitted in writing to the respondent with a copy of the respondent’s School Dean.
Procedures
If the matter is not resolved by the written response provided by the respondent, the
student may submit a written appeal to the School Dean. If the grievance is not
resolved by the School Dean’s decision, the student may make a written appeal to the
Dean of Graduate or Undergraduate Education, and the deal will appoint and convene
an Academic Appeals Panel. The decision of the Academic Appeals Panel is final.
The results of the academic appeals process will be distributed to all involved parties.

Copies of these rules and regulations are available to students in the Office of the
Dean of Students, where staff members are available to assist students in interpreting
the rules and regulations.

As per university policy, incomplete grades will be granted only for work
unavoidably missed at the semester’s end and only if 70% of the course work has
Incomplete Grades been completed. An incomplete grade must be resolved within eight (8) weeks from
the first day of the subsequent long semester. If the required work to complete the
course and to remove the incomplete grade is not submitted by the specified deadline,
the incomplete grade is changed automatically to a grade of F.

The goal of Disability Services is to provide students with disabilities educational


opportunities equal to those of their non-disabled peers. Disability Services is located
in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30
a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30
a.m. to 5:30 p.m.

The contact information for the Office of Disability Services is:


The University of Texas at Dallas, SU 22
PO Box 830688
Disability Services
Richardson, Texas 75083-0688
(972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those reasonable
adjustments necessary to eliminate discrimination on the basis of disability. For
example, it may be necessary to remove classroom prohibitions against tape recorders
or animals (in the case of dog guides) for students who are blind. Occasionally an
assignment requirement may be substituted (for example, a research paper versus an
oral presentation for a student who is hearing impaired). Classes enrolled students
with mobility impairments may have to be rescheduled in accessible facilities. The
college or university may need to provide special services such as registration, note-
taking, or mobility assistance.

It is the student’s responsibility to notify his or her professors of the need for such an
accommodation. Disability Services provides students with letters to present to
faculty members to verify that the student has a disability and needs accommodations.
Individuals requiring special accommodation should contact the professor after class
or during office hours.

The University of Texas at Dallas will excuse a student from class or other required
activities for the travel to and observance of a religious holy day for a religion whose
places of worship are exempt from property tax under Section 11.20, Tax Code,
Texas Code Annotated.

The student is encouraged to notify the instructor or activity sponsor as soon as


possible regarding the absence, preferably in advance of the assignment. The student,
so excused, will be allowed to take the exam or complete the assignment within a
reasonable time after the absence: a period equal to the length of the absence, up to a
Religious Holy Days maximum of one week. A student who notifies the instructor and completes any
missed exam or assignment may not be penalized for the absence. A student who fails
to complete the exam or assignment within the prescribed period may receive a
failing grade for that exam or assignment.

If a student or an instructor disagrees about the nature of the absence [i.e., for the
purpose of observing a religious holy day] or if there is similar disagreement about
whether the student has been given a reasonable time to complete any missed
assignments or examinations, either the student or the instructor may request a ruling
from the chief executive officer of the institution, or his or her designee. The chief
executive officer or designee must take into account the legislative intent of TEC
51.911(b), and the student and instructor will abide by the decision of the chief
executive officer or designee.
Off-campus, out-of-state, and foreign instruction and activities are subject to state law
Off-Campus and University policies and procedures regarding travel and risk-related activities.
Instruction and Information regarding these rules and regulations may be found at
Course Activities http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm.
Additional information is available from the office of the school dean.

These descriptions and timelines are subject to change at the discretion of the Professor.

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